Titel: Internprissättning ? skattekonsekvenser av internprissättning i multinationella koncernerProblem: Beskattningsåret 2007 infördes en regel med krav på att företag i intressegemenskap måste dokumentera grunden för sin internprissättning. Organisation for Economic Co-Operation and Develoment har givit ut en samling rekommendationer kring detta. Denna samling behandlar dels förkommande dokumentationskrav men även modeller för hur internprissättning skall upprättas. Ovanstående har utmynnat i följande frågor.

The 1990s were one of the most profitable periods for European airline companies, mainly because of development of world economy and increasing globalisation trends. However, towards the end of the decade, a global economic downturn, high oil prices and new forms of competition turned the industry towards troubled times. The European air-travel industry had to face and accept the new airline business concept, called low-cost or no-frill airlines. In these conditions, traditional airlines had to rethink their strategies and question the old business model. As a response to the competition, European traditional full-service airlines formed alliances or networks to expand the route network and to increase efficiency.

In a business environment where the stakeholder perspective is evolving and sustainable development is receiving increased attention, it is of importance for companies to adjust. The demand and pressure is exerted from several stakeholders who force companies to take action and live up to the expectations because if failing to do so, negative consequences will most likely be the case. The attention of this study is on ABB Power Products (ABB PP) and their environment and working environment risk management. The aim of this thesis is to identify and describe how perceived environmental risks are managed and what the incentives are to work proactively to minimize the risks. The incentives for a proactive risk management strategy are researched through both a strategic and operational perspective.

This thesis examines the emissions costs of Swedish aviation and their degree of internalisation under current economic instruments. The results show that the degree of internalisation spans from practically zero for a long-haul flight to 6 per cent for a typical domestic flight, where the climate cost, including high-altitude impact, makes up the main part of the cost. To inform evaluation of the consequences of this underinternalisation, or attempts to correct for it using price instruments, the price and income elasticities of international leisure air travel from Sweden are estimated using household expenditure data and two different price measures. The resulting elasticities are very high ? 2.03 or 2.04 for the income elasticity and -2.53 or -1.88 for the price elasticity ? and should be interpreted cautiously due to data limitations, especially for the price elasticities.

Syftet med denna uppsats var inledningsvis att redogöra för de allmängiltiga internprissättningsmetoderna, motiven bakom dessa och undersöka vilka som används av svenska multinationella koncerner. Avsikten var vidare att beskriva de kommande dokumentationskraven avseende internprissättning samt dess förväntade inverkan på efterlevnaden av armlängdsprincipen och företagens strategi för koncernintern handel. Resultatet visade att interhandel främst skedde med varor, men i viss mån även tjänster, varumärken och patent. Merparten av de tillfrågade använde sig företrädesvis av metoden rådande marknadsprissättning, dock förkom också uppskattat marknadspris, självkostnad samt självkostnad plus vinstpålägg. Hälften av de tillfrågade koncernerna var medvetna om den föreslagna förändringen av dokumentationskraven vid intern handel.

Medieföretaget AB is a Swedish Media Company that covers several different business areas.The company daily produces one of the biggest newspapers in Sweden and publishes editorialnews on one of the country?s most visited news homepage. The company also has smallerfirms that produce new business models. Due to big changes in the media climate over theworld and a new company management team the company in November 2008 started adepartment for innovation. The main purpose of the department was to create a structuredway for managing ideas and to promote innovation.

The food industry is an important part of the Swedish economy, It is the fourth largest industry in Sweden in terms of number of employees and production value. Due to the increasing globalization, the Swedish food industry faces new conditions and challenges. Through the Swedish membership in the European Union in 1995 a whole new era of competition began for the Swedish agriculture and food industry. Markets that previously were closed now opened. In retrospect, it should be noted that the Swedish food industry managed well.

I publika börsföretag kan kostnad eget kapital estimeras med hjälp av Capital Asset Pricing Model ? CAPM utifrån marknadsdata av dess aktiepriser. Eftersom marknadsdata saknas för ickepublika företag måste estimering av kostnad eget kapital utföras på annat sätt, varpå approximativa metoder utvecklats. Då inga av dessa metoder fungerar tillfredsställande har syftet i denna undersökning varit att utreda om Analytisk Hierarki Process kan användas för att utifrån redovisningsdata estimera den systematiska riskpremien för ickepublika företag. Undersökningen har sin utgångspunkt i Cotner & Fletchers (2000) användande av AHP för estimering av den totala riskpremien.

I have in my thesis produced a start of a multiplayer, voxel, strategy sandbox game withadvanced AI. The world is made out of voxels in the form of blocks that both the players andother units can affect and change. In a world where every block follows the laws of physicsfor both fluids and physics. The game is designed for several players that fights for controllover land and resources..

Med hjälp av internpriser kan den offentliga organisationen spåra vart kostnader uppstår och vart resurserna hamnar. När en offentlig verksamhet går mot att styras mer som den privata sektorn uppstår vissa problem. Den offentliga verksamheten som har en stor bredd i sina verksamheter för att tillhandahålla service till medborgarna behöver det att de också hushålla med sina resurser, då dessa finansieras av bland annat skatteintäkter. Det kan uppstå vissa styreffekter till följd till användningen av internpriser, som kan vara av såväl positiv som negativ karaktär. Genom att en offentlig organisation använder sig av internpriser för att styra i organisationen uppstår ytterligare effekter såsom förändringar i resursanvändandet.

Many companies are presently investing in different types of environmental strategies, and it is varying to what level they channel their resources to environmental efforts. It is also diverging to what extent organizations effort to profile themselves as environmentally conscious. This can be due to difficulties in reaching out to customers and to finding the most efficient method of green marketing communication. The aim of this study is to analyse how an insurance company more actively can communicate environmental matters foremost in their contact with customers. One can in different mediums daily follow debates and discussions concerning the environment. Many insurance companies have also identified their role in performing green work.

The specific task of this thesis is to illustrate the complexity of a cooperation between civilian and military entities by examining Provincial Reconstruction Teams (PRTs) and their role as an actor among others in the field in a war-torn Afghanistan.By using counterinsurgency strategy as an analytical framework it has been possible to examine the civilian and military contexts closer. Underlying structures concerning the norms and interpretation of reality of the PRTs has been partly revealed. Studies of the PRTs as one significant bearers of "the comprehensive approach", which includes a holistic approach regarding the use of civilian and military capabilities, new conclusions can be drawn on whether a general civil-military approach can be a part of the solution for current and future conflicts. Based on the counterinsurgency strategy, the author has identified three themes as bearing and thus appears through the thesis as a foundation. These are Coordination, Development and Security.

The purpose of this thesis is to compose a way for a small IT-company to communicate with their costumers and include them in the development of their IT-solution. The ambition with this study is to make this information strategy applicable to other small companies with the same problem.The empirics is built on literature studies and qualitative interviews which leads to a design proposition and try-outs with the target group. The results lead to a newsletter where news and information from the company could be presented simple and clear..

Today adjustments on the pricing of internal transactions between multinational enterprises can lead to economic double taxation for the involved companies. This circumstance will result in an obstacle for private enterprising on the international market. Rules regarding corresponding adjustments and the mutual agreement procedure, that is used to eliminate economic double taxation, are today not sufficient tools to achieve this purpose. Consequently, changes regarding these rules should be implemented.The main reason for why economic double taxation is not put right is the competent authorities? inability to reach a suitable solution for the dispute.

Den svenska andrahandsmarknaden har under senare år växt sig allt starkare. Förklaringarna till det fenomenet är bl.a. den rådande miljödebatten och konsumenters nya medvetenhet till deras konsumtionsbeteende. Konsumenten har i dag ett behov att ha en individualistisk stil, vilket kan vara en anledning till secondhand-branschens nyvunna trendstatus och snabba expansion. Lågkonjunkturen, som drabbade Sverige 2008, kan även vara en anledning till den expanderande marknaden.